The Rajasthan High Court issued the notice to the Goods and Service Tax (GST) Authority seeking a response on the Rejection of Form SVLDRS 1.
The petitioner company, M/s Premier Bars Private Limited applied for the settlement of arrears of demand raised in pursuance of the order dated 30th March 2017 and as such, submitted an application under the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Mr. Prateek Gattani, counsel for the petitioner submitted that the application of the petitioner has been rejected without providing any opportunity of hearing and Form SVLDRS-01 has been rejected and rejection ground is mentioned that Redemption Fine (RF) is not covered under SVLDRS 01.
Mr. Gattani further contended that the issue of applicability to file an application against redemption fine under the SVLDRS-01 scheme has been settled by a judgment passed by Gujarat High Court in the case of Synpol Products Pvt. Ltd. Vs. Union of India) decided by Division Bench on February 27, 2020
Mr. Gattani added that the moment the petitioner filed his application under SVLDRS-01 by virtue of provision contained in sub-section 6 of Section 127, the appeal filed by the petitioner stands withdrawn. Now, on one hand, the appeal of the petitioner has been treated to be withdrawn, on the other hand, the impugned order has been passed.
The division bench of Justice Ashok Kumar Gaur issued the notice of as well as stay application, returnable on 22nd March 2021.
“Till the next date, no coercive action shall be taken against the petitioner, only on account of rejection of application of the petitioner under SVLDRS-01,” the court said.
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